What is DOUBLE TAXATION?

The taxing of the same item or piece of property twice to the same person, or taxing it as theproperty of one person and again as the property of another; but this does not includethe imposition of different taxes concurrently on the same property (e. g., a city tax anda school tax), nor the taxation of the same piece of property to different persons whenthey hold different interests in it or when it represents different values in their hands,as when both the mortgagor and mortgagee of property are taxed in respect to theirinterests in it, or when a tax is laid upon the capital or prop- srty of a corporation andalso upon the value of its shares of stock in the hands of the separate stockholders.Cook v. Burlington, 59 Iowa, 251, 13 N. W. 113, 44 Am. Itep. 679; Cheshire County Tel.Co. v. State. 63 N. H. 167; Detroit Common Council v. Detroit Assessors, 91 Mich. 78,51 N. W. 787, 16 L. R. A. 59.

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